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MEDICAL SERVICES POLICY MANUAL,SECTION E E-200 Determining Financial Eligibility Under the MAGI Methodology

E 250 Tax Filing Status

size, individual Supplemental Security Income (SSI) recipients are counted. A pregnant woman is counted as one (1) person plus the number of children she is expecting. In most situations, the Medicaid household is the same as the tax filing unit of which the individual is a member. The Medicaid household composition determines whose income will be considered in determining eligibility. If the family or individual has not filed a federal tax return for the most recent tax year and does not expect to file one, then the Medicaid household is determined as described in MS E-251.

E-250 Tax Filing Status MS Manual 08/03/2020 To determine an individual’s tax filing status or unit, two basic questions must be asked.  NOTE: Each person’s eligibility for Medicaid is determined individually, even if two or more individuals are living in the same household. 1. Does the individual expect to file taxes? 2. Does the individual expect to be claimed as a taxdependent? If the answer to both questions is “No,” then the individual’s Medicaid household is determined according to MS E-251 (Non-Tax Filing Households).

If the answer to either of the above questions is “Yes,” then additional questions must be asked to determine the individual’s Medicaid household as described in the table below.

Question 1. Does the individual expect to file taxes? Yes Continue to Question 1a. No Continue to Question 2. Question 1a. Does the individual expect to be claimed as a tax dependent by anyone else? Yes Continue to Question 2. No Household is: The taxpayer; A spouse living with the taxpayer; and All persons the taxpayer expects to claim as a taxdependent. Question 2. Does the individual expect to be claimed as a tax dependent? Yes Continue to Question 2a. No Household composition is determined according to MS E-251.